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Author : Claudio Maria Radaelli
Publisher : CEPS
ISBN 13 : 9789290793540
Total Pages : 76 pages
Book Rating : 4.7/5 (935 download)
Download or read book EU Corporate Tax Reform written by Claudio Maria Radaelli and published by CEPS. This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joann Martens-Weiner
Publisher : Springer Science & Business Media
ISBN 13 : 0387294872
Total Pages : 127 pages
Book Rating : 4.3/5 (872 download)
Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Author : C. Radaelli
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (66 download)
Download or read book EU Corporate Tax Reform written by C. Radaelli and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christoph Spengel
Publisher : Springer Science & Business Media
ISBN 13 : 3790827568
Total Pages : 186 pages
Book Rating : 4.7/5 (98 download)
Download or read book Common Corporate Tax Base in the EU written by Christoph Spengel and published by Springer Science & Business Media. This book was released on 2011-10-12 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Author : Luigi Bernardi
Publisher : Routledge
ISBN 13 : 1134270739
Total Pages : 227 pages
Book Rating : 4.1/5 (342 download)
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author : Alexander Klemm
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (18 download)
Download or read book EU Corporate Tax Reform written by Alexander Klemm and published by . This book was released on 2011 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion. Nevertheless, a coherent EU policy is needed for corporate tax reform. The question then becomes: What direction is most appropriate for EU corporate tax policy? This report provides an overview of the options for corporate taxation in Europe, examining both the potential problems and solutions.
Author : Otto H. Jacobs
Publisher : Springer Science & Business Media
ISBN 13 : 3642510361
Total Pages : 167 pages
Book Rating : 4.6/5 (425 download)
Download or read book Effective Tax Burden in Europe written by Otto H. Jacobs and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.
Author : Ernesto Crivelli
Publisher : International Monetary Fund
ISBN 13 : 1513570765
Total Pages : 61 pages
Book Rating : 4.5/5 (135 download)
Download or read book Taxing Multinationals in Europe written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2021-05-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Author : Claudio Radaelli
Publisher : Routledge
ISBN 13 : 1135106312
Total Pages : 270 pages
Book Rating : 4.1/5 (351 download)
Download or read book The Politics of Corporate Taxation in the European Union written by Claudio Radaelli and published by Routledge. This book was released on 2013-01-11 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Author : Luigi Bernardi
Publisher : Routledge
ISBN 13 : 1134352778
Total Pages : 336 pages
Book Rating : 4.1/5 (343 download)
Download or read book Tax Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author : Michael P. Devereux
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (76 download)
Download or read book How Would EU Corporate Tax Reform Affect US Investment in Europe? written by Michael P. Devereux and published by . This book was released on 2011 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the likely impact of a proposed formula apportionment system for corporation tax in the EU on the inbound investment of US multinational companies. We pay attention to tax planning strategies that may be employed by US multinationals and investigate whether effective tax rates in Europe of US companies differ from those of European companies. The proposal is for an optional system: we estimate the extent to which both European and US companies would be likely to choose it taking into account their existing structures and future investment incentives. The relative position of US and European companies depends crucially on the taxation of foreign passive income -- National Bureau of Economic Research web site.
Author : Luigi Bernardi
Publisher : Psychology Press
ISBN 13 : 9780415349888
Total Pages : 258 pages
Book Rating : 4.3/5 (498 download)
Download or read book Tax Systems and Tax Reforms in New EU Members written by Luigi Bernardi and published by Psychology Press. This book was released on 2005 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Download or read book How Would EU Corporate Tax Reform Affect US Investment in Europe?. written by and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gianluigi Bizioli
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403512318
Total Pages : 386 pages
Book Rating : 4.4/5 (35 download)
Download or read book Corporate Taxation, Group Debt Funding and Base Erosion written by Gianluigi Bizioli and published by Kluwer Law International B.V.. This book was released on 2020-02-07 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU’s Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD’s Base Erosion and Profit Sharing project (BEPS) and the EU’s Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States—Germany, Italy, Spain and The Netherlands—as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Author : Luca Cerioni
Publisher : Edward Elgar Publishing
ISBN 13 : 9781847205308
Total Pages : 292 pages
Book Rating : 4.2/5 (53 download)
Download or read book EU Corporate Law and EU Company Tax Law written by Luca Cerioni and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.
Author : Joint Research Center of the European Commission IPTS.
Publisher :
ISBN 13 : 9789279629570
Total Pages : 136 pages
Book Rating : 4.6/5 (295 download)
Download or read book Modelling Corporate Tax Reform in the EU written by Joint Research Center of the European Commission IPTS. and published by . This book was released on 2016 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt bias in corporate taxation. To do so, a general equilibrium model (CORTAX) is applied. The model covers all EU Member States, features different firm types and models many key features of corporate tax regimes, including multinational profit shifting, investment decisions, loss compensation and the debt-equity choice of firms. In this research the economic impact of C(C)CTB is assessed and the results of this economic modelling evaluation suggest that a fairer and more efficient tax system can be introduced whilst maintaining, and perhaps improving, GDP and welfare in the EU.
Author : Karel Lannoo
Publisher : Ceps
ISBN 13 : 9789290793786
Total Pages : 32 pages
Book Rating : 4.7/5 (937 download)
Download or read book An EU Company without an EU Tax? written by Karel Lannoo and published by Ceps. This book was released on 2002 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
